DentalBy: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DentalBy
Largest movements
- Cash +€56,465
up €56,465 (+231.4%), from €24,401 to €80,866
mainly Net result for the year (+€53,982) and Deferred charges and accrued income (+€16,260)
- Deferred charges and accrued income -€16,260
down €16,260 (-98.1%), from €16,571 to €311
- Tangible fixed assets +€9,967
new in 2025: €9,967
- Receivables within one year +€4,672
up €4,672 (+6764.4%), from €69 to €4,741
- Profit (loss) carried forward +€53,982
up €53,982 (+210.2%), from €25,686 to €79,668
- Tax, wage and social debts +€7,660
up €7,660 (+117.6%), from €6,513 to €14,173
- Trade debts -€6,797
down €6,797 (-99.3%), from €6,843 to €45
- Gross operating margin +€37,889
up €37,889 (+117.7%), from €32,199 to €70,088
- Taxes +€7,660
up €7,660 (+117.6%), from €6,513 to €14,173
- Financial charges +€1,780
new in 2025: €1,780
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,042 | €95,886 | +€54,844 | +133.6% |
| Fixed assets | 21/28 | - | €9,967 | +€9,967 | |
| Tangible fixed assets | 22/27 | - | €9,967 | +€9,967 | |
| Furniture and vehicles | 24 | - | €9,967 | +€9,967 | |
| Current assets | 29/58 | €41,042 | €85,919 | +€44,877 | +109.3% |
| Amounts receivable within one year | 40/41 | €69 | €4,741 | +€4,672 | +6764.4% |
| Other amounts receivable | 41 | €69 | €4,741 | +€4,672 | +6764.4% |
| Cash at bank and in hand | 54/58 | €24,401 | €80,866 | +€56,465 | +231.4% |
| Deferred charges and accrued income | 490/1 | €16,571 | €311 | -€16,260 | -98.1% |
| Total equity and liabilities | 10/49 | €41,042 | €95,886 | +€54,844 | +133.6% |
| Equity | 10/15 | €27,686 | €81,668 | +€53,982 | +195.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,686 | €79,668 | +€53,982 | +210.2% |
| Amounts payable | 17/49 | €13,356 | €14,218 | +€862 | +6.5% |
| Amounts payable within one year | 42/48 | €13,356 | €14,218 | +€862 | +6.5% |
| Trade debts | 44 | €6,843 | €45 | -€6,797 | -99.3% |
| Suppliers | 440/4 | €6,843 | €45 | -€6,797 | -99.3% |
| Taxes, remuneration and social security | 45 | €6,513 | €14,173 | +€7,660 | +117.6% |
| Taxes | 450/3 | €6,513 | €14,173 | +€7,660 | +117.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €33 | +€33 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €32,199 | €70,088 | +€37,889 | +117.7% |
| Operating profit (loss) | 9901 | €32,199 | €69,935 | +€37,736 | +117.2% |
| Financial charges | 65/66B | - | €1,780 | +€1,780 | |
| Recurring financial charges | 65 | - | €1,780 | +€1,780 | |
| Profit (loss) for the period before taxes | 9903 | €32,199 | €68,155 | +€35,956 | +111.7% |
| Income taxes | 67/77 | €6,513 | €14,173 | +€7,660 | +117.6% |
| Profit (loss) for the period | 9904 | €25,686 | €53,982 | +€28,297 | +110.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,686 | €53,982 | +€28,297 | +110.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.